Results 61 to 70 of about 549,960 (307)

Tax Policy and Farm Organization

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Jurnal Ekonomi Akuntansi dan Manajemen, 2017
This study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory.
Ditya Permatasari
doaj   +1 more source

Fiscal Support and Earnings Management [PDF]

The International Journal of Accounting, 2016
It is well documented in the literature that firms tend to manipulate earnings before IPO (initial public offerings) and SEO (seasoned equity offerings). This study contributes to the literature by providing the first evidence on whether and how fiscal support in the form of preferential tax treatment and financial subsidy affects a firm’s earnings ...
openaire   +3 more sources

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Is there any interaction between real earnings management and accrual-based earnings management?

Jurnal Akuntansi dan Auditing Indonesia, 2021
This research aims to investigate whether firms employ real earnings management (REM) and accrual-based earnings management (AEM) as substitutes for each other when managing earnings to meet earnings benchmarks.
Vogy Gautama Buanaputra
doaj   +2 more sources

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni, Todd Hubbs, Scott H. Irwin, James H. Stock   +3 more
wiley   +1 more source

A study on the effect of earnings management on restatement and the changes on information content of earnings following restatements: Evidence from Tehran Stock Exchange [PDF]

Management Science Letters, 2013
The current impressive increase in the number of the restatements, encourage many researchers to find the causes of restatements including earnings management. Moreover, restatements increase the uncertainties of investors about earnings and decrease its
Saeid Ali Ahmadi, Afsaneh Soroushyar, Hosein Naseri   +2 more
doaj   +1 more source

Unpacking the Farmland Capitalization Effect of Ethanol Establishment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley   +1 more source

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

Agribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source